ter having signed the treaty of Potzdam, in which she agreed to make common cause with that power and Austria against France. 4. Her improvidence in suffering her fortifi ed places to be unprovisioned, and risking her existence on a single army: that being dispersed, all his lost. 5. The refusal of the King to sign an armistice on degrading terms; and his reliance on Russia, for protection.

RUSSIA

Appears to have come forward willingly to the assistance of her allies, previous to the battle of Austerlitz, in which her troops were engaged, but the main body of her contingent was not arrived. After the Emperor of Austria had made the peace of Presburg, Russia withdrew her troops; but shewed her foresight of the plan of Bonaparte, by occupying Cattaro, which checks the proceedings of France against the Ottoman empire, to the great vexation of the French chief. Since the disasters of Prussia, Russia has, for self-protection, stepped forward to oppose the French; hitherto her generals have acted cautiously and wisely, what further they may have effected is not yet known to us.

Russia maintains her relations with Britain: the signing of a peace with France by d'Oubril in July, has been disavowed. The probability is, that part of the Russian statesmen wish for peace, but that other fear part it would prove temporary and delusive, the insidious character of the enemy being so notorious as it is.

SPAIN

Has been enfeebled by repeated losses, and fears being worse. Scarcely an article of intelligence of any importance during the whole year 1806. For the loss of its colony of Buenos Ayres, vide BRITAIN and PANORAMA, p. 187.

SWEDEN.

Jan. 13. The King of Sweden presents a note, in which he declares it beneath his dignity to take any further part in the deliberations of the diet at Ratisbon.

April 22. Circular dispatch addressed to the ministers of his Swedish Majesty at Foreign Courts, dated Head Quarters, Griefswald. The King insists on his right to protect Lauenburgh as part of the Electorate of Hanover, against Prussia, and expresses his determination so to do. Wherever the Swedish forces are, they cannot be attacked without the King considering such attack as a declaration of war, and in that light he will view it." "The Swedish corps under Count de Lowenhielm will never retire unless compelled by force of arms."

The progress of the Wechabis has extended even to the holy city of Medina, which has surrendered to them by capitulation. The first action of the conquerors was to destroy the tomb of the founder of the Mahometan religion. Mecca is threatened with the same. fate. We are taking active measures to preserve it. Constantinople.

The general state of Turkey, may be ga thered from PANORAMA, p. 920. The Turk ish councils have been repeatedly influenced by French politics; and then have vibrated back again to Russian influence, during the course of the year. Some of its grandees in the French interest have been strangled, which has given an antigallican turn to the opinion of the Divan. This is likely to be further confirmed by the presence of an English fleet of seven sail of the line cruizing in the Black Sea, or in the neighbourhood of Constantinople, the supplies of which city are almost wholly furnished by water.

BRITISH FINANCES.

Feb. 5. Mr. Hase, from the governor and company of the Bank of England, presented an "account from the Bank of England, of the receipt and expenditure of £7,615,167. 78. 6d. in one year, from 3d February 1805, to 31st January 1800, by the commissioners for the reduction of the national debt; and of the receipt of £1,906,104. 17s. 14d. to be applied in the quarter between Feb. 1 and May 1, 1806. March 7. In the H. of Commons the Secre tary at War moved, that 134,473 effective men be granted for the service of his Majes ty-from March 25 to May 24 inclusive. On the 28th March the House went into a Committee of Ways and Means.

Lord Henry Petty stated the supplies it would be proper to vote for the current year, and the ways and means to meet those supplies. The amount of the funded debt on the 1st of Feb. 1805, was £193,127,000, the

annual charge upon which was £18,000,000. The amount of debt redeemed up to that day was £111,797,000, the annual charge upon which was £6,834,000, making together of debt, redeemed and unredeemed, 4503,924,000, and an annual charge of £24,904,000.' In the course of the year 1805, there was made an addition of £34,400,000, creating an annual charge of 1,392,000, besides £2,420,000, for the discharge of the loyalty loan, at an annual charge of £53,000, inaking a total for that year of debt £36,827,000, and of annual charge £1,445,000. Against this was to be put a diminution of £531,000 of debt, and £16,000 of annual charge by the redemption of the land-tax, and by the commissioners for the reduction of the national debt a diminution of debt of £12,148,000.; making a total diminution of debt to the amount of £12,679,000 and a diminution of annual charge to the amount of £386,000. This presented, at the commencement of the present year, an amount of funded debt of £517,280,000. The amount of debt rederined was £123,476,000.

On the 5th Jan. 1805, there were outstanding exchequer bills to the amount of £25,253,500 of which were provided for £12,388,400.; leaving unprovided for £12,865,100; navy debt £5,100,000; treasury bills £692,599.; barracks £1,567,000 ordnance expenses and arrears of civil list; making a total of £20,305,686. On the 5th Jan. 1806, the outstanding exchequer bills were £27,180,400. Of which, in anticipation of aids £12,180,400, leaving unprovided for £15,000,000.; navy debt £9,570,000.; treasury bills £530,751.; with charges for barracks, army debt, ordnance charges,

and civil list arrears, making a total of £23,168,747. Thus there was an addition to the uufunded debt of £2,863, 161.-He came now to the Ways and Means to meet this amount of debt, which he had thought it necessary to state thus fully and fairly, in order that the public miglit be completely aware of its situation, and that it might be prepared to make the necessary exertions. The first of these was the Consolidated Fund, consisting of permanent taxes to the amount of £33,935,501; from which was to be deducted for arrears of assessed taxes, £110,000, leaving a balance of £32,935,501. The charges on the consolidated fund were the charges of the public debt, amounting to £23,102,733; for paying off the five per cents, £4,757,518; making, with civil list arrears of £958,000, pensions £284,860, miscellaneous services £2,170,000, interest of the imperial loan £497,473, and other lesser items, a total of £30,188,000; from which after deducting £430,000 for the purchase of the legal quays, there remained £29,758,000,

chargeable on the consolidated fund: so thaton the consolidated fund there was an excess of charge of £3,177,500 beyond the preceding year. This state of the consolidated fund he wished gentlemen to bear in mind, as it was to the consolidated fund that we were to look for the payment of the interest of the public debt.—But he wished them also to attend particularly to the state of the Sinking Fund, as it was to that we were to look for the extinction of the debt. In the year ending Feb. 1, 1803, the interest redeemed by means of this fund was £5,835,000.; the unredeemed debt was at that peried £480,572,000. Thus the proportion of the sinking fund to the unredeemed debt was as 1 to 82. In the year ending Feb. 1, 1806, there had been redeemed £7,566,539; the unredeemed debt was then £517,280,500; making the proportion of the redeemed to the unredeemed as 1 to 68. Total of the navy expenditure, £14,377,513. Total of the army, 17,183,696. Ordnance, £4,490,853. With several other charges, amounting in the whole to £43,690,418..

In the first place there were the malt and personal estate duties which he took at £2,750,000; then the grants of the proceeds of the ships captured prior to the war. His majesty's intention on this subject had been communicated to the house. Though the sum of £1,000,000 thus obtained, belonged exclusively to England, yet it was thought proper to allow two-seventeenths to Ireland. The lottery he should take at £380,000; the surplus of the Consolidated Fund at £3,500,000. The War Taxes had been taken last year at £14,500,000 but for reasons he should explain, he should take them at £18,000,000.

The Ways and Means would stand thus: Malt and personal estate duties £2,750,000 Grants from proceeds of ships captured prior to the war

Lottery

Surplus Consolidated Fund to 5th April, 1807

War Taxes

19,500,000

Deduet as likely to be outstand

1,000,000 380,000 3,500,000

In

The loon he had made this morning was for £20,000,000 of which £18,000,000 was for England, and £2,000,000 for Ireland. The terms of it he believed had given general satisfaction; of this loan no less a sum than £5,800,000 was to supply arrears and deficiencies of last year, so that the loan for the current year was only £12,200,000. 1798, the right hon. gent, who had preceded him in office, had thought it necessary to have recourse to the principle of raising a considerable part of the supplies within the year. But, to enable the house to judge of the general expediency of continuing those efforts, he should state what had been the effect of the system of the war taxes last war, compared with the present war. On the 5th of

February, 1793, the unredeemed debt was £226,989,000. On the 5th of February, 1803, £480,572,000, which was an increase, in the ten years of £253,583,000, making an average increase in each year of £25,558,333.

PROPERTY TAX.

This, said his lordship, I propose to carry at once to 10 per cent. It may seem paradoxical to say, that this mode of increase is preferable to one more gradual, and less alarming to the public. Such, however, is my opinion. A gradual rise would have led to the supposition that this was a fund to be drawn upon to an indefinite extent, but being rused at once to its natural limit, there will be less suspicion of future augmentation. It is proposed then that 10 per cent. shall be paid on all property above £50 a year, but on production of the will or deed, constituting the annuity and demonstrating the claim to exemption, the tax office will be authorised to make repayment. There will be some regulation respecting hospitals and charitable institutions. As one mode of rendering the tax more productive, I am happy to state, that the governors and directors of the bank have agreed to receive the duty on the dividends at the bank. It is proposed to empower the commissioners to make an assessment of houses and land for two years, which will save them some trouble, and it is probable that such a mode will be equally satisfactory to all. The sum which this addition will produce is estimated at 5 millions.

CUSTOMS AND EXCISE.

Another million is expected from the customs and excise; and this source will be the more agreeable, seeing that it is derived chiefly from the enjoyments of the higher classes. It is proposed, with certain modifications and exceptions, to raise the war duties of the customs from one fourth to one third. Tobacco will be taxed under the excise. Certain woods coming under this branch are to be exempted. An addition will be made to the duty on sugar of 3 shillings additional per cwt. As this tax has continued progressively to increase, and sugar from its bulk and perishable nature cannot easily be gled, there is little doubt that with this addi tion it will be productive. The customs then I take at £700,000. Under the excise an additional duty on tobacco, and in the present circumstances, and distribution of our navy, sinuggling being less practicable, it will continue productive. This will be £300,000. Total-Customs and Excise Property Tax

smug

£1,000,000 5,000,000

6,000,000

So that the Interest paid by the public is under 5 per cent. being £4 19 7.

ap

£500,000

500,000

To cover the interest, 1 per cent. sinking fund, charges, &c. on this loan, a sum of £1,130,000 is to be provided; which I propose to do in the following manner: I propose to render the wine duty already existing, permanent and plicable towards the interest of the loan, which will give A duty on pig iron of 40s. per ton. This tax was formerly in contemplation, and as the object is now greatly extended in use, and as 200,000 tons was the quantity then manufactured, I apprehend that the quantity may be estimated at 250,000 tons, which at 40s. will be Upon this head there will be countervailing duties on foreign iron, & a fair draw-back will be allowed. This tax will be under the excise. The third object is, a regulation of the duties on tea. Formerly it was intended, for the relief of the lower classes, that no tea supposed to be used by them should fall under the tax. But the fact is, either that the lower classes, preferring a better article, do not buy the inferior kind, or the venders mix it, so defrauding both government and their customers, the inferior tea is not sold. The equalization of the duties on tea is expected to produce Next I propose, that, as there is a considerable tax on auctions, there should be a tax on appraisements; both these modes being adopted to give the highest value that can be procured to objects sold. I estimate this tax at (onehalf the duty on auctions)

Total

70,000

- . 66,000

1,136,000

CIVIL LIST.

Before I sit down, I am desirous to make a few observations respecting the expences of the Civil List, amounting on the 5th of January, 1805, to £158,000. The circumstances which have occasioned this debt; will be satisfactorily and fully explained when the subject comes under consideration. As far as I have been able to judge of the items of increased expence, many of them appear to be unavoidable. My advice is, that they should be discharged out of the proceeds of the ships captured previous to the war, of which fund there is yet a considerable surplus, even after the deduction of the million included in the Ways and Means.

INCREASE OF PAY TO THE NAVY.

April 25. In the House of Commons Lord Howick, after a variety of preliminary observations, proceeded to the main subject of discourse by saying,

I propose to allow every ordinary seaman an additional pay of 2s. per month; to every able seaman 4s. per month; to all petty officers, who, according to the universal opinion, are so materially instrumental in preserving the discipline, and promoting the success of our flects, 5s. per month. At the same time I mean, that a considerable addition should take place in the number of this very useful body of men. This addition to include all those who are denominated on board, the captains of the fore-castle, of the mast, of the tops, and of the afterguard, who are the most active seamen on board; and to each of them I propose an increase of 9s. 6d. per month. To master's-mates and warrant officers I would give an addition of 6s. per month. As the warrant officers are retained and receive their pay during peace, as well as war, the addition to be granted them, in this instance, is only to be allowed while they are in actual service. To the master and surgeons, I have already stated, no addition is to be made. But there is a class of persons in the navy, whose claims to attention are as well founded as the general respectability of their character, I mean the chaplains; among the general advance, I propose to grant to the chaplain the appointment of schoolmaster, wich will form an addition to his revenue of £20 a year. I now come to the commissioned officers, whose pay has not experienced any rise since the days of queen Anne. First, as to lieutenants, who have received but 5s. per day since that period, I should add is. per day; to the captains and admirals, whose pay been as stationary as that of the lieutenants, I would also make an addition. The captains, I assure the house, although their conplaints have not been so often heard, have as much ground to complain, and are as much entitled to attention, as any class in his Majesty's service. To the pay of these officers,

has

therefore, I would add 4s. per day. The gradation respecting the admirals I would arrange thus to rear-admirals an addition of 3s. 6d. per day; to vice-admirals, 5s.; to admirals, 7s. ; and to admirals of the fleet, 10s. The aggregate of the estimated charges under these several heads will be £288,306 or say £300,000 per annum. But as the increase for the present year will only conmence from the 1st of May next, I have only now to move for the grant of 193,168 The plan of providing for those who are able to serve being gone through, we naturally turn our attention to those who are disabled by age, infirmity, or wounds, from any longer serving their country. For such persons Greenwich chest and Greenwich hospital already furnish some provision. As to the hospital, that institution has quite sufficient funds to answer its object, and any further allowance to the seamen who subsist on it would be rather liable to abuse; but as to the chest, its funds would be insufficient for the purpose. Those in view require on addition of from 14 to £20,000. Out of this sum I would have allowed to out-pensioners a certain addition to each, to be regulated according to their services and their present situation. From £7 a year, it should rise in gradation till it reached 1s. per day. For this sum I mean no addition to the public burthens. I propose it to be provided for by a measure which will require a bill to be brought in, namely, by a grant of 1s. in the pound from all prize-moucy; and, in addition to this, I have no doubt of his majesty's consent to set apart, for the same purpose, all droits of the admiralty. His Majesty's uniform solicitude for the comfort and reward of the navy, warrants a confidence in his acquiescence upon this subject. It will be seen that I have altogether omitted any allusion to the marines, not however from any disposition to overlook their just claims. But this description of force having so much analogy to the regular army, I thought it better to postpone any reference to their case, until the question respecting the pay of the army shall be determined.

COMPARATIVE STRENGTH OF THE ARMY.

In the H. of Commons, April 3, 1806, Lord Castlereagh made the following statement of the comparative strength of the army at different periods.-- -Observing,

I select these periods, not to disparage in any degree the meritorious exertions of these who preceded in office, whose measures for the increase and improvement of the army I shall always contend were highly vigorous and productive, but as forming that crite rion by which the effect of that system, which it is now proposed to explode and abrocate, can best be judged of. Including mi

This statement, I trust, will establish to the satisfaction of the house the important increase in gross strength which our army has received during the last two years-they will likewise observe, whilst the numbers of the militia have been reduced, that the relative strength of the regular army has been advanced, and that the increase in the disposable branch of the regular army has been still more marked, being not less than 49,843 men, or nearly that of one-half. Whilst I concur with the right hon. gent. in deeming a further augmentation of our force necessary under the present circumstances of the coun try, comparing the present amount with that at which it formerly stood when at the highest, it is impossible for the right hon. gent. to depreciate either the high condition of our existing establishment, or the system by which it has been so rapidly augmented and improved.

1st Jan. 1802, 1st March, 1806,

Present army more than at

242,440 207,554

any former period at} 25,114

Excluding the militia from our consideration in this view of the subject, and confining it to the regular army alone, by the returns before the house, it appears, that independent of any considerable loss of men sustained in the field, the annual average of deaths, desertions, and discharges, for the last six years, may be stated at about 15,000 men. An augmenta

tion of about 8,000 men to the Irish militia was some time since ordered, and is in progress of levy.

April 29. In the II. of Commons, on the discussion of the proposed tax on pig-iron.

Lord II. Petty stated the amount of deduction for iron used in the ordnance, and the navy departments, to be altogether £51,460; the drawback on foreign irou £13,770; 'that on British iron £123,000; making a total, with £5000 the estimated expense of the col